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Planning of the audit of wage settlements: Methodological aspects

Vol. 21, Iss. 12, DECEMBER 2018

Received: 7 May 2018

Received in revised form: 7 October 2018

Accepted: 13 November 2018

Available online: 14 December 2018

Subject Heading: AUDIT ACTIVITY

JEL Classification: М42

Pages: 1399–1413

https://doi.org/10.24891/ia.21.12.1399

Kupriyanova T.A. Reshetnev Siberian State University of Science and Technology (Reshetnev University), Krasnoyarsk, Russian Federation
kupriyanowa@list.ru

ORCID id: not available

Subject This article considers and discusses the methodological aspects of planning of wage settlements audit in organizations.
Objectives The article aims to study the essence and practical aspects of planning of the audit of payroll staff wage settlements, form the main stages of the audit, and develop a strategy and plan of the audit.
Methods For the study, I used the methods of analysis and synthesis, comparison, and generalization.
Results The article determines the main directions and areas of audit, defines the stages of audit describing its types of work, and shows the overall audit strategy, which provides the main decisions of the audit organization on a scope of the audit, and the audit plan.
Conclusions and Relevance The audit will help reveal the controversial issues and bring the system of remuneration, existing in the organization, in accordance with the current labor and tax legislation. The considered aspects of wage settlements audit planning can be used as a methodological support in the preparation and conduct of the audit.

Keywords: audit, remuneration, staff salary settlements, auditor working papers, audit planning

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